BPR251 (ITA) – Cancellation of reinsurance agreement (“Person”, “company”, “equity share” definitions, section 24BA, section 41(1), section 42, paragraphs 10(b)(ii), 20, 31(1), 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR252 (ITA) – Donations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR253 (ITA) – Donations tax consequences of a transaction to introduce a BEE shareholder into a group (“Donation” definition, section 54, section 55(1), section 57, section 58) Posted on January 23, 2019 by admin_kmos
BPR46 (ITA) – Accrual of an unclaimed retirement fund (lump sum) benefit (“Gross income” definition, paragraph 2 of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR47 (ITA) – Agency income earned by a controlled foreign company to be excluded from its net income (Section 9D(2A), section 9D(9)(b)(ii)(cc)(C)) Posted on January 23, 2019 by admin_kmos
BPR48 (ITA) – Deeming a place of business to be a ‘foreign business establishment’ as envisaged in section 9D(1) (Section 9D(1), section 9D(10)(a)(i)) Posted on January 23, 2019 by admin_kmos
BPR49 (ITA) – Nature of proceeds received for the lease of property in terms of a 99 year lease (Paragraph 2 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR50 (ITA) – Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes (Section 11(a), section 23H) Posted on January 23, 2019 by admin_kmos
BPR51 (ITA) – Environmental expenditure allowances (Section 37B) Posted on January 23, 2019 by admin_kmos
BPR52 (ITA) – Repatriation of profits in the form of foreign dividends paid by a foreign subsidiary to a resident company which was previously exempt from income tax (Section 10(1)(k)(ii)(dd)) Posted on January 23, 2019 by admin_kmos